https://www.taxtmi.com/caselaws?id=780086 A voluntary compliance declaration was treated as substantially false where the disclosed liability was materially lower than the tax worked out from receipts and contracts, so recovery of differential tax, interest and penalties was sustained to that extent. In construction-service disputes, exemption depended on the recipient's legal character and the intended use of the structure: services for educational or irrigation-related works, and projects not meant for commerce or industry, were accepted as non-taxable or exempt where the relevant notification applied. Services to commercial or industrial entities, or to bodies not qualifying as Government, local authority or governmental authority, remained taxable, and the demand was recomputed after allowing only legally available abatements. en-us Thu, 16 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780086 A voluntary compliance declaration was treated as substantially false where the disclosed liability was materially lower than the tax worked out from receipts and contracts, so recovery of differential tax, interest and penalties was sustained to that extent. In construction-service disputes, exemption depended on the recipient's legal character and the intended use of the structure: services for educational or irrigation-related works, and projects not meant for commerce or industry, were accepted as non-taxable or exempt where the relevant notification applied. Services to commercial or industrial entities, or to bodies not qualifying as Government, local authority or governmental authority, remained taxable, and the demand was recomputed after allowing only legally available abatements. Case-Laws Service Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780086